The following links will take you to our legal database for fuel blends and fuel tax determinations and rulings.
Correcting fuel tax errors determination 2012 No. 1
EXC 2012/4 - Correcting Fuel Tax Errors Determination (No. 1) 2012
This determination applies to calculations of net fuel amounts for tax periods commencing on or after 1 July 2012. This determination ceases two years after it commences.
Fuel blends determination 2006 No. 3
EXC 2006/19 - Fuel Tax (Fuel Blends) Determination 2006 (No.3)
This determination applies to a blend of fuel and another product or other products that is not a fuel for the purposes of fuel tax law. It replaces EXC 2006/10 - Fuel Tax (Fuel Blends) Determination 2006 (No.1).
Fuel tax determinations
FTD 2010/1
Fuel tax: is apportionment used when determining total fuel tax credits in calculating the net fuel amount under section 60-5 of the Fuel Tax Act 2006?
FTD 2009/1
Fuel tax: what is the meaning of 'use' for the purposes of section 41-5 of the Fuel Tax Act 2006?
FTD 2006/1 - withdrawn (replaced by FTD 2010/1)
Fuel tax: for the purposes of calculating your entitlement to a fuel tax credit, what methods can be used to calculate the quantity of taxable fuel that you acquire, manufacture in, or import into, Australia for use in carrying on your enterprise or for use in generating electricity for domestic use?
FTD 2006/2
Fuel tax: what records are required to be kept by taxpayers to substantiate a claim for a fuel tax credit?
FTD 2006/3
Fuel tax: what is an 'enterprise' for the purposes of the Fuel Tax Act 2006?
Fuel tax rulings
FTR 2012/1
Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into Australia for use in carrying on an enterprise involving 'agriculture' as defined in section 43-15 of the Fuel Tax Act 2006.
FTR 2012/2
Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into Australia for use in carrying on an enterprise involving 'forestry' as defined in section 43-75 of the Fuel Tax Act 2006.
FTR 2012/3
Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into Australia for use in carrying on an enterprise involving 'fishing' as defined in section 43-70 of the Fuel Tax Act 2006.
FTR 2009/1
Fuel tax: entitlement to a fuel tax credit under section 41-5 of the Fuel Tax Act 2006 in a vehicle or equipment hire arrangement.
FTR 2008/1
Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge.
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FTR 2008/1DA4
(Draft addendum published on 9 January 2013) Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge. You are invited to comment on this draft by 22 February 2013. Forward your comments to a contact officer listed in the draft addendum.
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FTR 2007/1
Fuel tax: the meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006 - Ruling (as at 12 September 2007).
FTR 2006/1
(Withdrawn 1 July 2012) Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into Australia for use in carrying on an enterprise involving 'agriculture' as defined in section 22 of the Energy Grants (Credit) Scheme Act 2003.
FTR 2006/2
(Withdrawn 1 July 2012) Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into Australia for use in carrying on an enterprise involving 'mining operations' as defined in section 11 of the Energy Grants (Credit) Scheme Act 2003.
FTR 2006/3
(Withdrawn 1 July 2012) Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into Australia for use in carrying on an enterprise involving 'forestry' as defined in section 35 of the Energy Grants (Credit) Scheme Act 2003.
FTR 2006/4
(Withdrawn 1 July 2012) Fuel tax: fuel tax credits for taxable fuel acquired or manufactured in, or imported into Australia for use in carrying on an enterprise involving 'fishing operations' as defined in section 34 of the Energy Grants (Credit) Scheme Act 2003.
Last Modified: Friday, 18 January 2013